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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Professional Services Taxable in Both States if Fixed Base or 183-Day Rule Applies</h1> Income earned by an individual residing in one Contracting State from professional services or similar independent activities is generally taxable only in that State. However, if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a 12-month period, the income related to that base or activities performed during the stay may also be taxed in the other State. 'Professional services' include independent scientific, literary, artistic, educational, or teaching activities, and the independent work of professionals like physicians, lawyers, engineers, and accountants.
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